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| 56) | In order for the statutory auditor or the trainee to also be approved to carry out the assurance of sustainability reporting, will the three-year practical training required under Article 10(1) first subparagraph of the Audit Directive need to include eight months of practical training in the field of sustainability assurance or will it have to be extended by another eight months? For the statutory auditor or the trainee to also be approved to carry out the assurance of sustainability reporting, the three-year practical training required under Article 10(1) first subparagraph of the Audit Directive will need to include eight months of practical training on the assurance of annual and consolidated sustainability reporting or on other sustainability-related services. The statutory auditor or trainee that has already completed the three-year practical training at the moment of applying for the approval to carry out assurance of sustainability reporting will have to perform an additional period of eight months of practical training on the assurance of annual and consolidated sustainability reporting or on other sustainability-related services. Article 14a, first and second subparagraphs of the Audit Directive exempts from this requirement the following categories of professionals: statutory auditors that are approved or recognised to carry out statutory audits before 1 January 2024 and persons that on 1 January 2024 are undergoing the approval process provided they complete that process by 1 January 2026. Pursuant to Article 14a third subparagraph of the Audit Directive, these professionals will still need to acquire the necessary knowledge through continuing education.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.